It differed from the Mexico Draft, however, in stipulating that an enterprise resident in one contracting State would need to have a permanent establishment in the other contracting State in order for that latter State to be authorized to tax the enterprise on any portion of its business profits.
Difería sin embargo del Proyecto de México al estipular que una empresa residente en un Estado contratante tendría que tener una empresa permanente en el otro Estado contratante para que se autorizase a este último a gravar una parte de los beneficios comerciales de la empresa.